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Adirondack Central School District – Information Technology (2022M-61)

Determine whether Adirondack Central School District (District) officials implemented adequate information technology (IT) controls over the District’s network to help safeguard personal, private, and sensitive information (PPSI).

https://www.osc.ny.gov/files/local-government/audits/2022/pdf/adirondack-2022-61.pdf

Security Over Critical Systems (Follow-Up) (2025-F-5)

To determine whether security over Hudson River–Black River Regulating District’s critical systems was sufficient to minimize the various risks associated with unauthorized access to systems and data.

https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-25f5.pdf

Suffolk County Community College - Information Technology (2018M-130)

… do not match current employees. Four network user accounts with unnecessary administrative permissions and 131 financial and student information system user accounts with questionable permissions. Employees responsible for … IT recommendations. College officials generally agreed with our recommendations and have initiated or indicated they …

https://www.osc.ny.gov/local-government/audits/community-college/2018/11/30/suffolk-county-community-college-information-technology-2018m-130

Cherry Valley Fire District - Board Oversight (2019M-141)

… complete report - pdf] Audit Objective Determine whether the Board properly established reserve funds, equitably billed for fire protection services, ensured the Treasurer prepared and filed records and reports and audited claims. Key Findings The Board did not: Properly establish reserves or establish a …

https://www.osc.ny.gov/local-government/audits/fire-district/2019/10/30/cherry-valley-fire-district-board-oversight-2019m-141

V.3.G Product Code – V. Chart of Accounts (COA) Governance

… The Product ChartField is used to record revenue or expenses related to agency-provided goods or services at a more detailed level than statewide (e.g., revenue/expenses related to specific fees, fines or licenses). Product values can be … The Product ChartField is used to record revenue or expenses related to agencyprovided goods …

https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3g-product-code

Questions and Answers – Voluntary Credits and Deductions Program Guide

… Questions and answers about the Voluntary Credits and Deductions Program …

https://www.osc.ny.gov/retirement/third-party-organizations/vcdp/questions-and-answers

State Agencies Bulletin No. 130

… bulletin amends Bulletin No. 89, issued April 6, 1999, by correcting the deduction code (replacing code 314 with … 02, 03, 04 and 87 Effective Date April, 1999 Processing by Jardine Group Services Jardine Group Services will process … This bulletin amends Bulletin No 89 issued April 6 1999 by correcting the deduction code replacing code 314 with 317 …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/130-csea-universal-life-program

Mount Morris Central School District – Claims Auditor (2022M-131)

… We reviewed 89 claims totaling approximately $5.3 million and found 86 claims did not contain adequate documentation … supporting documentation, such as approved quotes, bids and contracts. Properly audit all claims that include GST … officials generally agreed with our recommendations and indicated they will take corrective action. Appendix B …

https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/mount-morris-central-school-district-claims-auditor-2022m-131

Urban Choice Charter School - Information Technology (2019M-240)

… complete report - pdf] Audit Objective Determine whether the Board and School officials ensured information technology … users have and use their own user accounts when accessing the network and specialized software applications. Adopt … Determine whether the Board and School officials ensured information technology …

https://www.osc.ny.gov/local-government/audits/charter-school/2020/06/12/urban-choice-charter-school-information-technology-2019m-240

Chautauqua County – Financial Condition (2023M-111)

Determine whether Chautauqua County (County) officials adopted realistic budgets, routinely monitored financial operations and took appropriate actions to maintain the North Chautauqua County Water District’s (District’s) fiscal stability.

https://www.osc.ny.gov/files/local-government/audits/2023/pdf/chautauqua-county-2023-111.pdf

Cornwall Central School District – Information Technology (2021M-83)

Determine whether Cornwall Central School District (District) officials established adequate internal controls over the District’s user accounts and software updates to help prevent unauthorized use, access and loss.

https://www.osc.ny.gov/files/local-government/audits/2021/pdf/cornwall-2021-83.pdf

Royalton-Hartland Central School District – Information Technology Contingency Planning (2021M-4)

Determine whether the Royalton-Hartland Central School District (District) has an information technology (IT) contingency plan that is periodically evaluated, updated as necessary, and disseminated to appropriate District personnel.

https://www.osc.ny.gov/files/local-government/audits/2021/pdf/royalton-hartland-2021-4.pdf

Sherman Central School District – Claims Audit (2024M-92)

… (District) claims auditor properly audited claims prior to payment. Key Findings The claims auditor does not meet … was not provided the District’s policies she needed to confirm claims complied with, was unaware of how to properly perform her job duties and did not properly audit …

https://www.osc.ny.gov/local-government/audits/school-district/2024/10/18/sherman-central-school-district-claims-audit-2024m-92

Nanuet Fire District - Credit and Gasoline Cards (2018M-193)

… Determine if claims for credit card bills were audited and the purchases were for appropriate purposes. Key Findings … for each credit card purchase. Reconcile credit and gasoline card statements to itemized supporting documentation. Develop and implement written policies and procedures for the use of …

https://www.osc.ny.gov/local-government/audits/fire-district/2018/12/28/nanuet-fire-district-credit-and-gasoline-cards-2018m-193

Earnings – Enhanced Reporting

… may or may not be pensionable and there may be limits to what can count toward a members pension …

https://www.osc.ny.gov/retirement/employers/enhanced-reporting/earnings

NYS Payroll Online

… NYS Payroll Online is a service that allows you to view and update your …

https://www.osc.ny.gov/state-agencies/payroll/nyspo

Royalton-Hartland Central School District – Information Technology Contingency Planning (2021M-4)

… support, which includes a Disaster Recovery Plan (DRP) template, a key component of an IT contingency plan. Although the District paid for a DRP template, officials did not obtain it. Without a …

https://www.osc.ny.gov/local-government/audits/school-district/2021/04/09/royalton-hartland-central-school-district-information-technology

Otego-Unadilla Central School District – Information Technology (2021M-178)

Determine whether the Otego-Unadilla Central School District (District) Board and officials ensured District computerized data was safeguarded through training, monitoring user accounts and adopting a written information technology (IT) contingency plan.

https://www.osc.ny.gov/files/local-government/audits/2022/pdf/otego-unadilla-2021-178.pdf